Upset Tax Sales

Taxable Property

A July 1st Upset Sale preparation cost of $125 is applied to each delinquent taxable property where the claim has become absolute. Advertisement of the Upset sale for delinquent real estate taxes occurs in August of each year in two local newspapers of the general circulation.

The Upset Sale is held in September of each year at the Wayne County Court House. Upset price is comprised of three years of taxes (two years of delinquent taxes and the current year tax) plus the deed recording fees and transfer taxes. The properties are sold subject to all liens, judgments and mortgages of record. Full-certified payment is required upon all purchases the day of sale.